Customs, Excise and Gold Tribunal - Mumbai
M/S. Sayaji Industries Ltd. vs Commissioner Of Cen. Excise & Customs, ... on 23 April, 2001
ORDER G.N. Srinivasan, Member (J)
1. A show case notice was issued in this case on 17.11.1972 for contravention of various Rules of the Central Excise Rules issued under the provision of the Central Excise Act.It has been held by the Delhi High Court in two decisions in the following cases viz. M/s. Chloride India ltd. vs.Customs, Exercise C.W.P 2576/85 and M/s. Triveni Sheet Glass Works Ltd.vs Union of India and Others-C.P.W.No.237 of 1985 holding that a person has vested right of appeal from the dated the show cause notice is issued and that provisions of Sec. 35F of the Central Act which were introduced on 11.10.82 will not be applicable.The Delhi Bench of the Tribunal has held so in the appellant's own case in E/stay/338/99-D in appeal No.E/4264/93-D (Stay order No.S/32/99-D dtd.5.5.99). Following the same, we grant unconditional stay and waiver of the pre-deposit of the amounts demanded under the impugned order pending disposal of the appeal.
(Dictated in Court)